Port Tobacco times, and Charles County advertiser., 1887-03-04

In reply to some Inquiries as to whether
the county commissioners have the power
to reduce the assessments upon lands
which may have diminished in value since
the last assessment, SO as to make the as
sessment correspond to the present value
of the lands, we publish the following sec.
tions of law, which constitute the only
Legislation bearing upon the question, be
ing sections 1 and 12 of article % of the
Revised Code:
II. They shall, when satisfied that any errC
has arizen by assessing property not liable tC
be assessed, rectfy such error and levy and pay
to the proper person any money that may have
been paid in consequence of such error.
II Whenever any lands in any of the coun-
ties in this State shall greatly depreciste in
value by reason Of the diminished value Of the
fisheries attached thereto. the county commits
sionerS may reduce the assessment so as to make
it conform to the fair value of the property.
1t will thus appear that the commits
sioners have no power to reduce the as.
sessment upon lands, except upon such
lands as have fishing shores appurtenant
to them, and then only to the extent that
their value is deprecated by reason of the
diminution in value of the appurtenant
fisheries. The law has made no provision
for the reduction by the commissioners OF
the assessments upon any other lands and
as they can rightfuly exercise only such
powers as have been expressly conferred
upon them or are necessarily implied from
the expressly delegated powers, they have
no power in this regard except to the ex-
tent above indicated. Indeed a proper
construction of section 12 above quoted
according to the rules of legal interpreta-
ton, would show, by implication, pro-
hibition of the exercise by the commits
sioners of the power Of reduction in any
other case.
We have been told however. that pre-
vious boards of commissioners in this
county have heretofore exercised the
power of reducing the assessments upon
lands not having fisheries appurtenaEt to
them, but this was clearly due to a mis-
conception of their powers and was erro-
neous. 1t has been the rule to have gen.
eral assessment of the property of the State
by appraisers appointed by the Governor
at such intervals as would guard against
any material diminution in the value OF
real estate. 1t would seem that there is
no remedy for the owner of land which
has deprecated in value since the last as
sess-len', except to wait until the next
general assessment, unless he can secure
special legislation in bis behalf
From the partial examination we have
been able to give the question there does
not seem to be any power in the county
comm issioDers to reduce the assessments
upon lands, even to allow for losses result
ing from The destruction OF buildings or
other improvements 10y fire or other scci-
dental cause. This wou seem TO be an
oversight in legislation, as the improve
ments upon agricultural lands often enter
largely into the IS imation of value by the
assessor, and these Improvements are liza
BILE to be destroyed at any time We be
l;eve, however, that the power TO make
reductions in cases of this kind has been
uniformly exercised by our boards Of com
missioners, including the present board
They have probably regarded this q.
mower necessarily implied; and the ab-
sence of special legislation to this end in
our statute books. wou d indicate that he
boards of commissioners in other counties
have taken the same view
AS it now seems probable tat the next
general assessment viii be postponed until
the year 1890, these questions become Of
greater importance. The question Of a
new assessment of property was agitated
in the last Legislature but in view of the
probable adoption Of a new constitution
for the State during the year 1883, it vas
deemed best TO postpone the new assess
ment until after the adoption of the new
This will probably postpone
the new assessment until 1890